Blocking or activating electronic wage tax deduction features for employees
Source: Serviceportal Rheinland-PfalzOnly your current employer is authorised (and obliged) to retrieve the electronic wage tax deduction features. Upon termination of the employment relationship, this authorisation of your employer ceases to apply.
If you have the retrieval blocked for your employer, your employer is no longer entitled to retrieve your electronic wage tax deduction characteristics. This also applies if the employment relationship still exists.
You can contact your competent tax office (see further information) to
- name an employer who is permitted to call up your electronic wage tax deduction details (positive list),
- name an employer who is not permitted to call up your electronic employment tax deduction details (negative list),
- have the provision of the electronic wage tax deduction features blocked in general (full block).
If your company or business is not authorised to call up your electronic wage tax deduction features due to the block, this company or business is obliged to tax your wages according to tax class VI.
The block takes effect at the earliest from the day of entry by the processing department in the tax office; a retroactive block is not possible.
The block is valid until you apply for the block to be lifted at your tax office of residence (see further information).